Attorney General v. Skehill
Massachusetts Supreme Judicial Court
Information in equity, filed in the Supreme Judicial Court on November 14, 1912, by the Attorney General at the relation of the Treasurer and Receiver General under St. 1909, c. 266, for the collection of an inheritance tax from the administrator of the estate of John E. Skehill, late of Watertown, who died on September 30, 1908. The case was submitted upon the pleadings and an agreed statement of facts to Sheldon, J., who found the facts to be as stated in the agreed…
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Information in equity, filed in the Supreme Judicial Court on November 14, 1912, by the Attorney General at the relation of the Treasurer and Receiver General under St. 1909, c. 266, for the collection of an inheritance tax from the administrator of the estate of John E. Skehill, late of Watertown, who died on September 30, 1908. The case was submitted upon the pleadings and an agreed statement of facts to Sheldon, J., who found the facts to be as stated in the agreed statement and, at the request of the parties, reported the case for determination by the full court, with the stipulation…
1Opinion of the CourtSheldon, J.
The tax commissioner’s determination of the value of the property became final, under the express provision of the statute, upon the defendants’ failure to apply for a reappraisal thereof. St. 1909, c. 490, Part IV, § 19. And it is further provided by statute (St. 1909, c. 266, § 1) that “in a proceeding under this act for the collection of taxes imposed by chapter five hundred and sixty-three of the acts of the year nineteen hundred and seven, and the acts in amendment thereof and in addition thereto [which of course must include St. 1909, c. 490, Part IV, and the amendments therof], the…
2Cited by5 opinions
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- Greenfield v. Commissioner of RevenueMassachusetts Appeals Court · 1982